https://www.taxtmi.com/caselaws?id=52084 Technical services charges under a technical supply agreement were not includible in the assessable value of imported machinery under the Customs (Valuation) Rules, 1988. Charges for engineering, supervision, commissioning support, training and plant-operating assistance are not automatically part of customs value unless they form part of the imported goods' sale value or are otherwise a legally permissible addition under the valuation rules. The earlier Supreme Court ruling relied on only supported inclusion of amounts directly connected with preparing imported goods for delivery, not broader consultancy or project services. On the facts, only a process licence for a sponge iron plant could have been relevant, but that plant was never imported. en-us Tue, 24 Jun 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52084 Technical services charges under a technical supply agreement were not includible in the assessable value of imported machinery under the Customs (Valuation) Rules, 1988. Charges for engineering, supervision, commissioning support, training and plant-operating assistance are not automatically part of customs value unless they form part of the imported goods' sale value or are otherwise a legally permissible addition under the valuation rules. The earlier Supreme Court ruling relied on only supported inclusion of amounts directly connected with preparing imported goods for delivery, not broader consultancy or project services. On the facts, only a process licence for a sponge iron plant could have been relevant, but that plant was never imported. Case-Laws Customs Tue, 24 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52084